61.assessed level of material misstatement risk 重大错报风险的评估水平 ,h<xL-
62.simall business 小规模企业 * a ?qV
63.accounting system 会计系统 xCTPsw]s
64.test of control 控制测试 [C-4*qOaa2
65.walk-through test 穿行测试 ]Y.GU 7`
66.communication 沟通 rGDx9KR4K!
67.flow chart 流程图 Q4R*yRk
68.reperformance of internal control 重新执行 ;07>ZH%
69.audit evidence 审计证据 % S vfY {
70.substantive procedures 实质性程序 T9'd?nw9
71.assertions 认定
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72.esistence 存在 7B@1[
73.occurrence 发生 nDU=B.?E{O
74.completeness 完整性 *Ei(BrL/;
75.rights and obligations 权利和义务 UFSbu5 j
76.valuation and allocation 计价和分摊 Tb!Fv W
77.cutoff 截止 l^k/Y
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78.accuracy 准确性 Q1[3C(
79.classification 分类 })F.Tjf*
80.inspection 检查 ?h|&kRq
81.supervision of counting 监盘 6"djX47j
82.observation 观察 \?_M_5Nb
83.confirmation 函证 e0z(l/UB
84.computation 计算 V1-URC24vd
85.analytical procedures 分析程序 \8<ZPqt9
86.vouch 核对 o|cx?
87.trace 追查
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88.audit sampling 审计抽样 Rp0`%}2
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89.error 误差 'c/S$_r
90.expected error 预期误差 q).["fSV
91.population 总体 )45#lE3TH
92.sampling risk 抽样风险 ;@<Rh^g]
93.non- sampling risk 非抽样风险 ZJf:a}=h
94.sampling unit 抽样单位 @>Bgld&vl
95.statistical sampling 统计抽样 LX8A@Yct
96.tolerable error 可容忍误差 e
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97.the risk of under reliance 信赖不足风险 `i5 \(cdl
98.the risk of over reliance 信赖过度风险 oAprM Z7Y
99.the risk of incorrect rejection 误拒风险 nh'TyUd!
100. the risk of incorrect acceptance 误受风险 qokCVI-\
101.working trial balance 试算平衡表 I83 _x|$FZ
102.index and cross-referencing 索引和交叉索引 `UD,ne
103.cash receipt 现金收入 aN?^vW<
104.cash disbursement 现金支出 Y/<`C
105.bank statement 银行对账单 BqtUL_jm
106.bank reconciliation 银行存款余额调节表 (jp!q,)
107.balance sheet date 资产负债表日 IgyoBfj\d
108.net realizable value 可变现净值 7R7e3p,K
109.storeroom 仓库 ?#~km0~F)
110.sale invoice 销售发票 %'w?fqk
111.price list 价目表 d=C&b]
112.positive confirmation request 积极式询证函 {2.zzev'
113.negative confirmation request 消极式询证函 N?s`a;Q[=
114.purchase requisition 请购单 [/Sk+ID
115.receiving report 验收报告 SH6+'7
116.gross margin 毛利 (.pi ,+Ws
117.manufacturing overhead 制造费用 hA=}R.gi
118.material requisition 领料单 (yK@(euG
119.inventory-taking 存货盘点 3lsfT-|Wt&
120.bond certificate 债券 2DNB?,uP,'
121.stock certificate 股票 g#%Egb1
122.audit report 审计报告 LsxRK5
123.entity 被审计单位 cd._q2
124.addressee of the audit report 审计报告的收件人 Y(&rlL(sPK
125.unqualified opinion 无保留意见 U1;&G
126.qualified opinion 保留意见 m*'hHt
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127.disclaimer of opinion 无法表示意见 3}2;*:p4Y
128.adverse opinion 否定意见